The primary objective of this research is to assess the quality of sustainability reporting, which is influenced by several factors including the board's size, the presence of independent commissioners, the diversity of gender within the board, the financial expertise of the board members, the size of the audit committee, the financial expertise of the audit committee, and the frequency of audit committee meetings. The variables employed in the analysis encompass the board's size, the existence of independent commissioners, gender diversity on the board, the financial proficiency of board members, the audit committee's size, the financial proficiency of the audit committee, and the frequency of audit committee meetings as independent variables. Sustainability reporting quality serves as the dependent variable.

To conduct this study, data from the mining sector in 2020 was used, with a total sample size of 44 companies. The sampling method employed was purposive, adhering to specific criteria. Logistic regression analysis was the chosen analytical method.